LedgerLou Documentation
The general ledger as an API.
GoBD-compliant accounting backend with two access paths: deterministic via REST API and agentic via MCP. Both paths share the same ledger engine, the same scopes, the same audit logic.
REST APIMCPGoBD-compliantScope-drivenAudit log
Modules
JournalRecord journal entries, analyze the journal historically, read account movements and reverse entries via offsetting postings.
BankImport bank statements, reconcile transactions and transfer them into the journal.
PayablesManage vendors, record incoming invoices, run OCR extraction and track open items.
ReceivablesManage customers, record outgoing invoices and credit notes, and track open receivables.
PeriodsOpen accounting periods, apply soft locks and finalize closings. GoBD-compliant immutability.
ReportsP&L, balance sheet, trial balance and DATEV export — straight from the general ledger, in real time.
ConfigManage API keys, invite users and maintain tenant master data.
Access paths
REST APIDeterministic HTTP access for app integrations, backend services and ETL pipelines. Bearer token or API key.API Reference →
Migration
1
Set the cutover dateStart in Claude, ChatGPT or your own MCP client with
migration(action=“start”). The migration cutover date is the first operational posting day in LedgerLou.2
Create bank accountsCreate each real bank account with
create_bank_account and link it to an asset account, e.g. 1800 or a separate SKR04 bank account per IBAN.3
Import opening balances and open itemsPost the opening balance sheet values with
post_opening_balances. Import open receivables and payables individually as well if you want later payments to reconcile against them.4
Reconcile the bank from the cutover date onwardIdeally only import bank transactions from the migration date forward. Earlier transactions are already captured in the opening bank balance; if they were imported anyway,
migration(action=“flag_pre_migration_bank_transactions”) marks them as out of scope for reconciliation. Migration Guide Real-world checklist for cutover date, bank accounts, opening balances, open items and the bank cutoff. MCP Migration Tool Wizard tool for Claude, ChatGPT and custom agents.
Recommended flow
1
Read — build contextLoad data, read the journal, query the chart of accounts. No write access required. Scope:
*:read2
Prepare — draft the postingAgent or system creates a pre-filled posting. Nothing is booked yet — just a draft for review.
3
Review — human or a second agent reviewsThe proposal is reviewed on the merits. Adjustments are possible. Nothing proceeds without explicit confirmation.
4
Write — execute the postingThe confirmed draft is written to the journal. The audit log documents who booked what, when and with which credentials. Scope:
*:review